Hi lettyfuentes2013:
If you paid the same independent contractor(s) under two different EINs during the same tax year, then yes, you would issue each of those contractors two separate 1099-MISC forms. On the other hand, if you paid those independent contractor(s) via an entity using the same EIN throughout the year (which is the situation we discussed above), then you would issue them only a single Form 1099-MISC. In that case you can use the business entity's name as it exists on the the end of the tax year for the "payers" section.
